Seeks to provide exemption from furnishing of Annual Return / Reconciliation Statement for suppliers of Online Information Database Access and Retrieval Services(“OIDAR services”).

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....9 No. FTX. 56/2017/471.- In exercise of the powers conferred by section 148 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), (hereafter in this notification referred to as the "said Act"), the Governor of Assam, on the recommendations of the Council, hereby notifies the persons registered under section 24 of the said Act read with rule 14 of the Assam Goods ....